Bill C-47

Budget Implementation Act, 2023, No. 1

An Act to implement certain provisions of the budget tabled in Parliament on March 28, 2023

Part 1 implements certain measures in respect of the Income Tax Act and the Income Tax Regulations by
(a) enabling the Canada Revenue Agency (CRA) to use electronic certification of tax and information returns and requiring taxpayers to file electronically in certain circumstances;
(b) doubling the maximum deduction for tradespeople’s tools from $500 to $1,000;
(c) providing that any gain on the disposition of a right to acquire Canadian housing property within a one-year period of its acquisition is treated as business income;
(d) excluding from a taxpayer’s income certain benefits for Canadian Forces members, veterans and their spouses or common-law partners;
(e) exempting from taxation any income earned by the Band Class Settlement Trust in accordance with section 24.05 of the Settlement Agreement entered into on January 18, 2023 relating to the attendance of day scholars at residential schools;
(f) providing an additional payment of the Goods and Services Tax/Harmonized Sales Tax (GST/HST) credit equal to double the amount of the regular January 2023 payment;
(g) providing for automatic, quarterly advance payments of the Canada Workers Benefit;
(h) allowing divorced and separated spouses to open joint Registered Educational Savings Plans and increasing educational assistance amounts under those plans;
(i) extending, by ‚three years, the ability of a qualifying family member to be the plan holder of an individual’s Registered Disability Savings Plan and expanding the definition of “qualifying family member” to include a sister or a brother of the individual;
(j) allowing defined contribution registered pension plans to correct contribution errors and requiring that the contributions or refunds are reported to the CRA for the purpose of correcting the RRSP deduction limit;
(k) modifying reporting requirements in respect of reportable transactions, introducing reporting requirements for notifiable transactions and providing reporting requirements with respect to uncertain tax treatments, as well as extending the reassessment periods applicable to those transactions and creating or modifying penalties for non-compliance with those requirements;
(l) allowing the CRA to share taxpayer information for the purposes of the Canadian Dental Care Plan;
(m) expanding the definition of “dividend rental arrangement” to include “specified hedging transactions” carried out in whole or in part by registered securities dealers;
(n) implementing the Model Reporting Rules for Digital Platforms developed by the Organisation for Economic Co-operation and Development;
(o) requiring annual reporting by financial institutions of the fair market value of registered retirement savings plans and registered retirement income funds;
(p) expanding the permissible borrowing by defined benefit pension plans; and
(q) implementing a number of technical amendments to correct mistakes or inconsistencies and to better align the law with its intended policy objectives.
It also makes related and consequential amendments to the Excise Tax Act , the Tax Rebate Discounting Act , the Air Travellers Security Charge Act , the Excise Act, 2001 , Part 1 of the Greenhouse Gas Pollution Pricing Act and the Electronic Filing and Provision of Information (GST/HST) Regulations .
Part 2 implements certain measures in respect of the Excise Tax Act and a related text by
(a) clarifying that the international transportation of money benefits from Goods and Services Tax/Harmonized Sales Tax (GST/HST) relief and other special rules in the same manner as a service of internationally transporting other kinds of freight;
(b) permitting a pension entity, in specific circumstances, to claim the pension entity rebate or an input tax credit, or to make the pension entity rebate election, after the end of the two-year limitation period;
(c) specifying that cryptoasset mining is generally not considered a supply for GST/HST purposes; and
(d) ensuring that payment card clearing services are excluded from the definition “financial service” under the GST/HST legislation.
Part 3 amends the Excise Act , the Excise Act, 2001 and the Air Travellers Security Charge Act in order to implement two measures.
Division 1 of Part 3 amends the Excise Act and the Excise Act, 2001 in order to temporarily cap the inflation adjustment for excise duties on beer, spirits and wine at two per cent, for one year only, as of April 1, 2023.
Division 2 of Part 3 amends the Air Travellers Security Charge Act to increase the air travellers security charge that is applicable to air travel that includes a chargeable emplanement after April 2024 and for which any payment is made after April 2024.
Part 4 enacts and amends several Acts in order to implement various measures.
Division 1 of Part 4 amends the Bank Act to strengthen the regime for dealing with complaints against banks and authorized foreign banks by, among other things, providing for the designation of a not-for-profit body corporate to be the sole external complaints body. It also makes consequential amendments to the Financial Consumer Agency of Canada Act and related amendments to the Financial Consumer Protection Framework Regulations .
Division 2 of Part 4 amends the Pension Benefits Standards Act, 1985 to, among other things, provide for variable life benefits under a defined contribution provision of a pension plan and amends the Pooled Registered Pension Plans Act to, among other things, provide for variable life payments under pooled registered pension plans. It also makes a consequential amendment to the Canadian Human Rights Act .
Division 3 of Part 4 contains measures that are related to money laundering and to digital assets and other measures.
Subdivision A of Division 3 amends the Proceeds of Crime (Money Laundering) and Terrorist Financing Act to, among other things,
(a) require persons or entities referred to in section 5 of that Act to report to the Financial Transactions and Reports Analysis Centre of Canada information that is related to a disclosure made under the Special Economic Measures Act or the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) ;
(b) strengthen the registration framework for persons or entities referred in paragraphs 5(h) and (h.1) of the Proceeds of Crime (Money Laundering) and Terrorist Financing Act , which are often referred to as money services businesses;
(c) create two new offences relating to persons or entities who engage in activities for which they are not registered under that Act and the structuring of financial transactions undertaken to avoid reporting obligations under that Act, as well as a new offence relating to reprisals by employers against employees who fulfill obligations under that Act;
(d) facilitate the sharing, between the Minister of Finance, the Office of the Superintendent of Financial Institutions and the Financial Transactions and Reports Analysis Centre of Canada, of information that relates to their respective mandates; and
(e) authorize the Minister of Finance to issue directives to persons and entities referred in section 5 of that Act in respect of risks relating to the financing of threats to the security of Canada.
Subdivision A also amends the Budget Implementation Act, 2021, No. 1 in relation to the Proceeds of Crime (Money Laundering) and Terrorist Financing Act .
Subdivision B of Division 3 amends the Criminal Code to provide for a new warrant authorizing a peace officer or other person named in the warrant to search for and seize digital assets, including virtual currency, as well as to expand the list of offences on the basis of which an examination of information obtained by the Minister of National Revenue under various tax statutes may be authorized. The subdivision also makes related amendments to other Acts.
Division 4 of Part 4 amends the Customs Tariff to extend the expiry date of the General Preferential Tariff and Least Developed Country Tariff to December 31, 2034 and to create a new General Preferential Tariff Plus tariff treatment that will expire on the same date. The Division also aligns direct shipment requirements for tariff treatments under that Act with those that apply to free trade agreements.
Division 5 of Part 4 amends the Customs Tariff to remove Belarus and Russia from the List of Countries entitled to Most-Favoured-Nation tariff treatment.
Division 6 of Part 4 allows the Bank of Canada to apply, despite sections 27 and 27.1 of the Bank of Canada Act , any of its ascertained surplus to its retained earnings until its retained earnings are equal to zero or the ascertained surplus applied to its retained earnings is equal to the losses it incurred from the purchase of securities as part of the Government of Canada Bond Purchase Program.
Division 7 of Part 4 enacts the Canada Innovation Corporation Act . That Act continues the Canada Innovation Corporation, which was established under another Act, as a parent Crown corporation, sets out the Corporation’s purpose to maximize business investment in research and development across all sectors of the economy and in all regions of Canada to promote innovation-driven economic growth and includes transitional provisions. The Division also makes consequential and related amendments to other Acts.
Division 8 of Part 4 amends the Federal-Provincial Fiscal Arrangements Act to authorize additional payments to the provinces and territories.
Division 9 of Part 4 amends the Federal-Provincial Fiscal Arrangements Act to renew the authority to make Equalization and Territorial Formula Financing payments for another five-year period beginning on April 1, 2024 and makes a technical change to improve the accuracy of the programs. It also makes a technical change to the calculation of fiscal stabilization payments. Finally, it provides for the publication of the details of all amounts authorized to be paid under that Act.
Division 10 of Part 4 amends the Special Economic Measures Act , the Proceeds of Crime (Money Laundering) and Terrorist Financing Act and the Justice for Victims of Corrupt Foreign Officials Act (Sergei Magnitsky Law) to strengthen Canada’s ability to take economic measures against certain persons.
Division 11 of Part 4 amends the Privileges and Immunities (North Atlantic Treaty Organisation) Act to, among other things, enable the Paris Protocol to be implemented in Canada.
Division 12 of Part 4 amends the Service Fees Act to, among other things, clarify the definition “fee”, exempt certain fees from the application of that Act, make certain exceptions in that Act applicable only with the approval of the President of the Treasury Board, make certain changes to the annual adjustment provisions and provide authority for the President of the Treasury Board to amend the regulations made under section 22 of that Act by taking into account the factors established by regulations.
It also amends section 25.1 of the Canadian Food Inspection Agency Act to provide for the application of sections 16 to 18 of the Service Fees Act to low-materiality fees, within the meaning of the Service Fees Act , that are fixed under section 24 or 25 of the Canadian Food Inspection Agency Act .
Division 13 of Part 4 amends the Canada Pension Plan to allow the Minister of National Revenue to make available information to the Minister of Employment and Social Development that is necessary for the purpose of policy analysis, research or evaluation related to the administration of that Act.
Division 14 of Part 4 amends the Department of Employment and Social Development Act to grant the Minister of Employment and Social Development the authority to collect and use Social Insurance Numbers for the purposes of administering or enforcing any Act, program or activity in respect of which the administration or enforcement is the responsibility of the Minister.
Division 15 of Part 4 amends the Canada Labour Code in respect of leave related to the death or disappearance of a child to, among other things, increase the maximum length of that leave from 104 weeks to 156 weeks and to repeal paragraph 206.5(4)(b) of that Act.
Division 16 of Part 4 amends the Immigration and Refugee Protection Act to provide that a claim for refugee protection made by a person inside Canada must be made in person and, with regard to a claim made by the person other than at a port of entry, that the Minister of Citizenship and Immigration may specify the documents and information to be provided and the form and manner in which they are to be provided.
Division 17 of Part 4 amends the Immigration and Refugee Protection Act to clarify that the Minister of Citizenship and Immigration may give instructions in respect of an application to sponsor a person who applies for a visa as a Convention refugee, within the meaning of that Act, or as a person in similar circumstances.
Division 18 of Part 4 amends the College of Immigration and Citizenship Consultants Act to, among other things,
(a) provide that the College of Immigration and Citizenship Consultants may seek an order authorizing it to administer the property of any licensee of the College who is not able to perform their activities as an immigration and citizenship consultant;
(b) extend immunity against proceedings for damages to directors, employees and agents and mandataries of the College, among others;
(c) authorize the College to enter into information-sharing agreements or arrangements with any entity, including federal or provincial government institutions; and
(d) expand the areas in respect of which the Governor in Council may authorize the College to make by-laws.
The Division also makes related amendments to the Citizenship Act and the Immigration and Refugee Protection Act to clarify that any person who is the subject of a notice of violation issued under either of those Acts has the right to request a review of the notice or the administrative monetary penalty set out in the notice.
Division 19 of Part 4 amends the Citizenship Act to, among other things,
(a) grant the Minister responsible for the administration and enforcement of that Act the power to collect biometric information from persons who make an application under that Act — and to use, verify, retain and disclose that information — in accordance with the regulations;
(b) authorize that Minister to administer and enforce that Act using electronic means, including by using an automated system; and
(c) grant that Minister the power to make regulations requiring persons who make an application or who provide documents, information or evidence under that Act to do so using electronic means.
Division 20 of Part 4 amends the Yukon Act to authorize the Minister of Northern Affairs to take any measures on certain public real property that the Minister considers necessary to prevent, counteract, mitigate or remedy any adverse effect on persons, property or the environment.
Subdivision A of Division 21 of Part 4 amends the Marine Liability Act to, among other things,
(a) increase the maximum liability for certain claims involving a ship of less than 300 gross tonnage;
(b) establish the maximum liability for claims involving air cushion vehicles;
(c) remove all references to the Hamburg Rules;
(d) extend the application of the International Convention on Civil Liability for Bunker Oil Pollution Damage, 2001 to non-seagoing vessels;
(e) provide for public notice requirements relating to the constitution of limitation funds under that Act;
(f) clarify that the owner of a ship is liable for economic loss related to fishing, hunting, trapping or harvesting suffered by an Indigenous group, community or people or suffered by a member of such a group, community or people; and
(g) expand the compensation regime of the Ship-source Oil Pollution Fund to include certain future losses.
Subdivision B of Division 21 amends the Canada Shipping Act, 2001 to, among other things,
(a) expand the application of Part 1 of that Act in relation to certain pleasure craft;
(b) expand the exemption powers of the Minister of Transport and the Minister of Fisheries and Oceans;
(c) allow the owner of a Canadian vessel to enter into an arrangement with a qualified person under which that person is the authorized representative of the vessel;
(d) give the Marine Technical Review Board jurisdiction to make decisions on applications for exemptions from interim orders;
(e) authorize the Governor in Council to incorporate by reference in certain regulations material that the Minister of Transport produces;
(f) broaden the Governor in Council’s power respecting fees, charges, costs or expenses to be paid in relation to the administration and enforcement of matters under that Act for which the Minister of Transport is responsible;
(g) increase the maximum amount of fines for certain offences;
(h) provide authority, in certain circumstances, for the Chief Registrar to refuse to issue a certificate of registry and for the Minister of Transport to refuse to issue a pleasure craft licence;
(i) authorize the Governor in Council to make regulations respecting emergency services;
(j) authorize the Minister of Transport to, among other things,
(i) direct a master or crew member to cease operations,
(ii) authorize the Deputy Minister of Transport to make interim orders in response to risks to marine safety or to the marine environment, and
(iii) direct a port authority or a person in charge of a port authority or place to authorize vessels to proceed to a place selected by the Minister; and
(k) permit designating as violations the contravention of certain provisions of Parts 5 and 10 of that Act and the regulations made under those Parts.
The Subdivision also makes a related amendment to the Oil Tanker Moratorium Act .
Subdivision C of Division 21 amends the Wrecked, Abandoned or Hazardous Vessels Act to, among other things, establish the Vessel Remediation Fund in the accounts of Canada and provide the Minister of Fisheries and Oceans with certain powers in relation to the detention of vessels.
Division 22 of Part 4 amends the Canada Transportation Act to, among other things,
(a) allow the Governor in Council to require air carriers to publish information respecting their performance on their Internet site;
(b) permit the sharing of information to ensure the proper functioning of the national transportation system or to increase its efficiency, while ensuring the confidentiality of that information;
(c) allow the Minister of Transport to require certain persons to provide certain information to the Minister if the Minister is of the opinion that there exists an unusual and significant disruption to the effective continued operation of the national transportation system;
(d) establish a new zone in Manitoba, Saskatchewan and Alberta, in which any interswitching that occurs is subject to the rate determined by the Canadian Transportation Agency, for a period of 18 months; and
(e) broaden the scope of the administrative monetary penalties scheme.
Division 23 of Part 4 amends the Canada Transportation Act to, among other things,
(a) broaden the authority of the Canadian Transportation Agency to set fees and charges to recover its costs;
(b) replace the current process for resolving air travel complaints with a more streamlined process designed to result in more timely decisions;
(c) impose a greater burden of proof on air carriers where it is presumed that compensation is payable to a complainant unless the air carrier proves the contrary;
(d) require air carriers to establish an internal process for dealing with air travel claims;
(e) modify the Agency’s regulation-making powers with respect to air carriers’ obligations towards passengers; and
(f) enhance the Agency’s enforcement powers with respect to the air transportation sector.
Division 24 of Part 4 amends the Customs Act to, among other things,
(a) allow a person arriving in Canada to present themselves to the Canada Border Services Agency by a means of telecommunication, if that manner of presenting is made available at the customs office at which they are presenting themselves; and
(b) subject to the regulations, require that the operator of a commercial aircraft arriving in Canada ensure that baggage on board the aircraft is transported without delay to the nearest international baggage area.
The Division also makes a related amendment to the Quarantine Act .
Division 25 of Part 4 amends the National Research Council Act to, among other things, provide that the National Research Council of Canada may procure goods and services, including goods and services relating to construction and to research-related digital and information technology. It also establishes a new Procurement Oversight Board.
Division 26 of Part 4 amends the Patent Act to, among other things,
(a) authorize the Commissioner of Patents to grant an additional term for a patent if certain conditions are met;
(b) authorize the Governor in Council to make regulations respecting the number of days that is to be subtracted in determining the duration of an additional term; and
(c) authorize the Commissioner of Patents and the Federal Court to shorten the duration of an additional term if the duration as previously determined is longer than is authorized.
Division 27 of Part 4 amends the Food and Drugs Act to extend measures regarding therapeutic products to natural health products in order to, among other things,
(a) strengthen the safety oversight of natural health products throughout their life cycle; and
(b) promote greater confidence in the oversight of natural health products by increasing transparency.
Division 28 of Part 4 amends the Food and Drugs Act to, among other things, prohibit
(a) the sale of a cosmetic unless its safety can be established without relying on data derived from a test conducted on an animal that could cause pain, suffering or injury, whether physical or mental, to the animal, subject to certain exceptions;
(b) the conduct of a test on an animal that could cause pain, suffering or injury, whether physical or mental, to the animal if the purpose of the test is to meet a legislative requirement that relates to cosmetics; and
(c) deceptive or misleading claims, on the label of or in an advertisement for a cosmetic, with respect to testing on animals.
Division 29 of Part 4 enacts the Dental Care Measures Act .
Division 30 of Part 4 amends subsection 41(1) of the Canada Post Corporation Act , in response to the decision in R. v. Gorman , to limit the Canada Post Corporation’s authority to open mail other than letters.
Division 31 of Part 4 expresses the assent of the Parliament of Canada to the issuing by His Majesty of a Royal Proclamation under the Great Seal of Canada establishing for Canada the applicable Royal Style and Titles.
Division 32 of Part 4 amends the Public Sector Pension Investment Board Act to provide that the Public Sector Pension Investment Board may incorporate a subsidiary for the purpose of providing investment management services to the Canada Growth Fund Inc. It also amends the Fall Economic Statement Implementation Act, 2022 to increase the amount that may be paid out of the Consolidated Revenue Fund on the requisition of the Minister of Finance for the acquisition of shares of the Canada Growth Fund Inc. and to provide that the Canada Growth Fund Inc. is not an agent of His Majesty in right of Canada.
Division 33 of Part 4 amends the Office of the Superintendent of Financial Institutions Act , the Trust and Loan Companies Act , the Bank Act and the Insurance Companies Act to, among other things,
(a) expand the mandate of the Office of the Superintendent of Financial Institutions to include the supervision of federal financial institutions in order to determine whether they have adequate policies and procedures to protect themselves against threats to their integrity or security; and
(b) expand the Superintendent of Financial Institutions’ powers to issue directions to, and to take control of, a federal financial institution in certain circumstances.
It also makes a consequential amendment to the Winding-up and Restructuring Act .
Division 34 of Part 4 amends the Criminal Code to, among other things, lower the criminal rate of interest calculated in respect of an agreement or arrangement and to express that rate as an annual percentage rate. It also authorizes the Governor in Council, by regulation, to fix a limit on the total cost of borrowing under a payday loan agreement. Finally, it provides for transitional provisions.
Division 35 of Part 4 amends the Employment Insurance Act to extend, until October 26, 2024, the increase in the maximum number of weeks for which benefits may be paid in a benefit period to certain seasonal workers.
Division 36 of Part 4 amends the Canadian Environmental Protection Act, 1999 to, among other things,
(a) establish an account in the accounts of Canada to be called the Environmental Economic Instruments Fund, for the purpose of administering amounts received as contributions to certain funding programs under the responsibility of the Minister of the Environment; and
(b) replace references to “tradeable units” with references to “compliance units”.
It also makes consequential amendments to the Canada Emission Reduction Incentives Agency Act .
Division 37 of Part 4 amends the Canada Deposit Insurance Corporation Act to clarify that the Canada Deposit Insurance Corporation may administer any contract related to deposit insurance entered into by the Minister of Finance and to allow the Minister to increase the deposit insurance coverage limit until April 30, 2024.
Division 38 of Part 4 amends the Department of Employment and Social Development Act to, among other things,
(a) establish the Employment Insurance Board of Appeal to hear appeals of decisions made under the Employment Insurance Act instead of the Employment Insurance Section of the General Division of the Social Security Tribunal; and
(b) eliminate the requirement for leave to appeal decisions relating to the Employment Insurance Act to the Appeal Division of the Tribunal.
It also makes consequential amendments to other Acts.
Division 39 of Part 4 amends the Canada Elections Act to provide for a national, uniform, exclusive and complete regime applicable to registered parties and eligible parties respecting their collection, use, disclosure, retention and disposal of personal information.

Budget Implementation Act, 2023, No. 1

[John Barlow, Conservative, Foothills, AB]

Madam Speaker, I am not too sure what the question has to do with my presentation on the budget. I do not think the bill the member is talking about impacts how we farm. It is a trade issue.

The importance of what he is addressing, what we have learned through COVID and some of the issues that the Liberal government is causing, is that we are losing the trust that we have with our most important trading partners. As an example, when Germany and Japan came to Canada asking for help with LNG so that they could cut their cord with Russia, the Prime Minister turned his back and said there was no business case for that. That is an embarrassment for our country and for us on the global stage.

Canada must use our agriculture and energy as the geopolitical tools that they can and should be.

[Richard Cannings, NDP, South Okanagan—West Kootenay, BC]

Madam Speaker, the member for Foothills is a real champion for agriculture, and agriculture is very important in my riding.

I know the farmers, orchardists and vineyard owners in my riding saw their gas prices go up three cents a litre this year because of the carbon tax. It is a provincial carbon tax in B.C. They saw the price of gas go up 80¢ a litre because of the greedflation around the world.

The president of Shell Canada has asked for a tax on excess profits, and the Government of the U.K. has implemented such a tax. Would the member support the NDP's call for a tax on excess profits so that we can raise billions of dollars to help farmers and others who need it across the country?

[John Barlow, Conservative, Foothills, AB]

Madam Speaker, I have a lot of respect for my colleague, but the fallacy is in his question. Adding taxes, whether it is a windfall tax or a higher tax on the highest earners, does not reduce the costs. If I were to increase the tax on a company, is that company all of a sudden going to reduce its prices? No, it is not.

The fastest solution is to eliminate the carbon tax. That will eliminate those three cents that the member is saying his producers are worried about. Imagine, the NDP is supporting the Liberals and increasing the carbon tax. In B.C., people pay the carbon tax on any natural gas and propane imported from Alberta. They do pay it, and they pay the GST on top of that.

If the member wants to make life more affordable for the producers and farmers in his riding, the solution is scrapping the carbon tax.

[Pat Kelly, Conservative, Calgary Rocky Ridge, AB]

Madam Speaker, I am glad I was able to catch your eye and participate in the debate today, following my good friend the member for Foothills.

There is a disconnection between everything the government has said about fiscal restraint and the numbers contained in the budget this bill promises to implement. Some might call it the “pants on fire” budget. It puts a lie to everything the Liberals have said from the 2015 election to last year's budget.

Just last year, the minister stated, “We are absolutely determined that our debt-to-GDP ratio must continue to decline”. She also said, “This is our fiscal anchor—a line we shall not cross, and that will ensure that our finances remain sustainable so long as it remains unbreached.” The government did not waste any time in breaching that line. This bill would implement a budget with an increased debt-to-GDP ratio. The Liberals blew through that sacred line that quickly. This budget is the culmination of what is now approaching a decade of lies contained in three election campaigns, numerous past budgets and fiscal updates, and statements in the House and communities across Canada.

I will provide members with the solemn commitment that the Liberals made during the 2015 election. It states, “We will run modest short-term deficits of less than $10 billion in each of the next two fiscal years to fund historic investments in infrastructure and our middle class. After the next two fiscal years, the deficit will decline and our investment plan will return Canada to a balanced budget in 2019.” That was not a casual, throw-away line; it was a critical point the Liberals made carefully, to differentiate themselves from both the Conservatives and the NDP.

The Liberals were the only party promising deficit spending, but they knew that there was political consensus at the time that budgets ultimately had to be balanced, and that Canadian voters would not vote for unrestrained, reckless and out-of-control spending without a clear and credible plan for a balanced budget within the mandate they were seeking. They made that pitch to Canadians. Even the NDP knew then that there was cross-partisan support, consensus even, that budgets had to be balanced. That is why the Liberals did that. They had this solemn promise to run modest deficits for a very short period of time in order to fund unprecedented infrastructure construction that would lead to economic growth that would allow the budget to balance itself. Every part of that critical, election-winning promise turned out to be untrue. They did not run a modest $10-billion deficit. They did not build unprecedented new infrastructure. The budget did not balance itself. Every single word in that promise was untrue.

Since winning the election in 2015, not one member of the government or its party's caucus has ever acknowledged having made that promise. It was a promise the Liberals made to differentiate themselves, and they broke it. The government treats its own election promises like things that can just be tossed into an Orwellian memory hole to be forgotten forever, as if they had never been spoken. I was present when the Leader of the Opposition repeatedly asked Bill Morneau in what year the budget would be balanced. He acted as if the Liberals had never made the promise, that it was something that could be ignored. It was the promise they made in order to win the election. Then this became the thing they would do, to talk about the ever-declining debt-to-GDP ratios. In the fall 2017 economic statement, the Liberals stated, “The Government will maintain this downward deficit and debt ratio track—preserving Canada’s low-debt advantage for current and future generations.”

There was nothing about balanced budgets and no apology for the fraudulent way they campaigned in 2018. In 2018, the Liberals used the words, “anchored by a low and consistently declining debt-to-GDP”. The fall 2018 economic statement states, “The Government continues to deliver on its commitment to strengthen and grow the middle class...while at the same time carefully managing deficits.” That is nonsense. Careful management of the deficit would be to not run one during a time of relatively stable and strong international economic expansion. The Liberals might have also thought about better managing Canada's debt and not being addicted to issuing short-term debt, which would protect Canadians from the higher interest rates that are now upon us.

The 2019 fiscal update said the Liberals were “continuing to reduce the federal debt relative to the size of our economy.” By February 2020, weeks before any world jurisdiction had taken economy-slowing COVID measures, Canada was on the brink of recession. Private sector economists had forecast Canada's debt-to-GDP ratio was going to rise for the first time since the 2008-09 banking crisis. This was before COVID, so the Liberals ditched their lines about declining debt-to-GDP for a while.

The opposition warned the government that, during a time of relative global prosperity and growth, it was reckless to run uncontrolled structural deficits resulting from undisciplined spending growth and lowering growth through job-killing tax increases and terrible regulations like Bill C-69. We told the government that it was spending the cupboards bare and that it would leave Canada less capable of coping with a global catastrophe, such as a pandemic or a war in Europe. Of course, the opposition did not predict these things; nobody could have. The point is that unforeseeable events like pandemics, natural disasters, wars, financial crises and global political crises always happen. There has never been a multi-decade period in human history when these events have not happened, yet the Liberals spent their entire pre-COVID tenure pretending times would always be good, and the entire post-COVID period assuming things will just simply always naturally get better.

Look where we are today. Liberals have blown through their sacred promise of continuous decline in our debt-to-GDP ratio. The government has presided over a 53% bloat in the cost of the federal public service and record spending on outside private contractors at a time when service delivery has never been worse and the state of labour relations between workers and management, which means the Liberal cabinet, has never been worse. We are still in the midst of the worst public sector strike in Canadian history. How does one do that? How does one spend more than any government in history and have the worst record on service delivery and the worst strike? It is astonishing.

There are a number of things I want to go through. Liberals are now asking us to approve a bill with $70 billion in new spending and an increase of the deficit to $40.1 billion. Debt service charge is now at $44 billion a year and shortly going to $50 billion a year, with an increasing debt-to-GDP ratio, which is something they said could never happen. There are billions in losses projected at the Bank of Canada, the possibility of which they also dismissed out of hand when the opposition leader and I both raised it at the Standing Committee on Finance in 2020.

This bill has a host of tax increases on everything from air travellers to beer, wine and spirits. Of course, there is the carbon tax, which is a tax on everything and is something the Liberals also promised would never exceed $50 a megaton. They will now triple that amount. They have done all of this with absolutely no tangible path to fiscal reckoning other than just hoping for the best, having blown through their last promise in a long litany of broken promises going back to 2015.

I am not buying it. I oppose this bill, as I have opposed the government since I was elected. I will vote against implementing this budget, and I urge my NDP and Bloc colleagues to join me. They ran in opposition to the government. They were elected in opposition to the government. If they agree with me that the government is deceitful, arrogant, untrustworthy and incompetent, I beg them, in fact I double-dog dare them, to vote down this budget implementation act, bring down the government and let Canadians decide who will support this—

[Some hon. members]

Oh, oh!

[The Assistant Deputy Speaker, Carol Hughes]

The hon. member for Timmins—James Bay is rising on a point of order.

[Charlie Angus, NDP, Timmins—James Bay, ON]

Madam Speaker, I want to know if “double-dog dare” represents an attempt at intimidation of the opposition.

[The Assistant Deputy Speaker, Carol Hughes]

I would say to the hon. member that that is a point of discussion and not a point of order.

Questions and comments, the hon. member for Avalon.

[Ken McDonald, Liberal, Avalon, NL]

Madam Speaker, that hon. member's speech was somewhat disappointing to many of us on this side.

Let us talk about election promises to get elected. I recall a time when former prime minister Stephen Harper sat in front of the cameras at NTV News in St. John's and promised to remove from the equalization formula the funds that come from resource development in our province. As soon as he got elected, he said that he did not say that. It is still on film at NTV News, if anybody wants to take a look at it. How can the member square that circle and condemn the government for not meeting its total obligations it may have made in the campaign? I ask because Conservatives wrote the book on that.

[Pat Kelly, Conservative, Calgary Rocky Ridge, AB]

Madam Speaker, I love the fact that, when the members on the government side have nothing, they turn the clock back as far as they possibly can. We are talking about the current government, elected in 2015 on a pack of lies. I will take absolutely no lessons from that member on equalization or on any talk of how resources are developed and resource revenue.

[Monique Pauzé, Bloc, Repentigny, QC]

Madam Speaker, given that today is May 1, International Workers' Day, I want to ask my colleague a question about workers, or rather about workers who lose their jobs.

Beginning with budget 2021-22, the government intends to take nearly $17 billion out of taxpayers' pockets between now and 2030 by dipping into the EI fund. I think we can all agree that a reform will not be possible.

Is my colleague not upset about the fact that this government has no consideration for those who lose their jobs? We know that 60% of people who lose their jobs do not have access to employment insurance and that women and youth are particularly affected, because many of them hold non-standard jobs.

[Pat Kelly, Conservative, Calgary Rocky Ridge, AB]

Madam Speaker, I am terribly upset by the incompetence of the government and the growing backlog of cases at Service Canada.

Again, I challenge that member. If she is as upset with the government's incompetence, the government's deception and the terrible job the government is doing, will she vote against the budget implementation act?

[Taylor Bachrach, NDP, Skeena—Bulkley Valley, BC]

Madam Speaker, my colleague paints what I think is intended to be a very bleak picture of Canada's economic prospects, yet if we look at the G7 and how different countries in the G7 have fared coming out of the pandemic, by most conventional metrics, Canada's recovery has been above average. I am wondering why he chose to paint such a bleak picture, when, on some counts, Canada is doing quite well coming out of the greatest health care and economic crisis we have seen in several generations.

[Pat Kelly, Conservative, Calgary Rocky Ridge, AB]

Madam Speaker, now we are at the point where members of the NDP benches are coming out and cheerleading the government. It is not enough to just be a part of a coalition agreement where those members support the government; they are even bailing it out in questions and comments and in speeches. I wish that the member and his caucus would find their opposition roots and think whether they were elected to support the government or not.

With respect to his question, if he listened to my speech, it was only 10 minutes, and I could only say so much. I focused on the deception of the government, and I certainly think its track record and its numbers are nothing to be proud of. It promised that the debt-to-GDP ratio would never increase. It is increasing. The Liberals cannot be trusted on anything they say. They should be opposed.

[Laurel Collins, NDP, Victoria, BC]

Madam Speaker, it is always a pleasure to rise in the House on behalf of the constituents of Victoria, today to talk about Bill C-47, the budget implementation act.

I want to start by sharing a local concern. Organizations in my riding are reeling from the government's cuts to the Canada summer jobs program. This program is vital, not only for local organizations, non-profits, charities and small businesses, but also for young people, who get valuable skills and economic opportunities. This year, the government has cut the program, and it is not just a cut from our pandemic levels, but a $60-million cut from prepandemic levels. These cuts are having a huge impact on the ground in Victoria.

Local organizations received over $1.5 million in 2022, and this year's funding has gone down to $950,000. Last year, 113 organizations received funding, and this year only 66 will receive funding. That is 50 fewer community organizations benefiting from the program and 50 fewer opportunities for employment for young people across the country.

Organizations that have received funding, such as Capital Bike, are seeing cuts in the hours and number of jobs it has been awarded. It is reeling and uncertain of what it is going to do when it cannot offer students the hours they need to accept placements. The government talks a good game when it comes to supporting young people and local organizations, but its actions do not match its words. It needs to reverse these cuts to community organizations and young people across the country.

Canadians right now are living through an affordability crisis. Inflation is still too high, and it is getting harder for people in my community to afford groceries and find an affordable place to call home. One good job should be enough to pay the bills and raise a family, but while the cost of living goes up, rich CEOs and the ultra-wealthy are getting ahead, while families, seniors and young people are falling behind.

For the past eight years, the Liberal government has not been working for people in Canada. Under its watch, Canada has become more unaffordable.

This year's budget includes concrete, tangible affordability measures, which the NDP has fought hard for. They are measures that the Liberals have consistently voted against, but we were able to push them to deliver them now. One example of this is the NDP's dental care program.

For the past year, I have had seniors visiting my office to ask when they would be eligible for dental care. For far too long, financial barriers have prevented millions of people in our country, especially seniors, people with disabilities and young people, from accessing the oral health care they need. Thanks to the first phase of the Canadian dental care plan, close to a quarter of a million children have been able to get to the dentist because of this interim measure. This coming year, seniors, people living with a disability and children under 18 will be able to access this critical care.

It brings us one step closer to Tommy Douglas' dream of truly universal health care, where every Canadian would have access to the health care they need, when they need it.

Additionally, New Democrats have used our power in this Parliament to double the GST rebate. This means over $400 for a family with two children. Last fall, the NDP forced the government to double the GST rebate for millions of Canadians, putting hundreds of dollars back into Canadians' pockets at a time of high inflation. I am very pleased that, earlier this month, the House fast-tracked that new rebate.

I also want to highlight the important measures we have fought for to make life more affordable for students. I am proud to represent thousands of students who attend the University of Victoria and Camosun College. This budget increases Canada student grants by 40%, providing up to $4,200 for full-time students, and it raises the interest-free Canada student loan limit from $210 to $300 per week. This means students will have more financial support during and after their studies.

We must do more for graduate students. Today, May 1, graduate students have organized a walkout. They are calling on the government to invest in the next generation of leaders, who are doing research and are the people doing science in our country. They have had the same wage for the past 20 years. Tri-agency awards and grants have not increased, yet the cost of almost everything has gone through the roof.

Unfortunately, for anyone struggling with the housing crisis right now, this budget fails when it comes to building more affordable housing faster for Canadians. It fails for people who want to own a home. It fails for renters.

Victoria has some of the highest rents in the country. Under the Liberal government, the costs of both renting and owning have increased to unimaginable levels. The cost of owning a home in Victoria has ballooned. It would take a family earning over $150,000 almost 30 years to save to buy a home in my community. For renters, in 2015, when the Liberals took charge, the median cost of a one-bedroom unit was around $850 a month. Today, it has more than doubled. The average one-bedroom rental cost is a whopping $2,000 a month. It is $2,500 for a two-bedroom unit, and $3,200 for a three-bedroom unit.

How is anyone supposed to get by, never mind get ahead, when rent is eating so much of their monthly income? Every day, countless people in my community are unhoused, under-housed or afraid they will not be able to afford rent next month. Most of the families I speak to have given up on ever even owning a home or dreaming of such a thing.

Earlier this month, I met with housing experts, leaders in Victoria, who told me that the federal government needs to get back to playing an active role in delivering housing. The government needs to stop corporate landlords from treating the housing market like a stock market. Housing is a right. Unfortunately, this bill, when it comes to addressing this crisis, fails. The Liberals are out of touch on this issue, and people are struggling to find an affordable place to live.

I want to mention the tireless work of two of my colleagues: the hon. member for Nunavut and the hon. member for Vancouver East. They fought to ensure there was $4 billion in this budget for rural, urban and northern indigenous housing. While we know more is needed, without their fierce advocacy, we would not be taking this important first step toward for indigenous, by indigenous housing.

People in Victoria are also deeply concerned about the devastating impacts of the climate crisis. Here at home and around the world, tackling the climate crisis is an economic and moral imperative. My colleagues and I have fought for investments in this bill that represent just the first steps in creating a clean-energy economy and ensuring we are creating well-paying union jobs. This bill includes $83 billion for the clean-energy economy, including for clean hydrogen and clean tech, as well as $3 billion to support clean electricity.

I am proud that the NDP has forced the Liberals to invest in a green future and that we were able to ensure that these investments have strings attached for workers. We are forcing the Liberals to incentivize companies to raise wages and provide better working conditions for their workers, and we are ensuring that labour groups have a seat at the table when it comes to the Canada growth fund. However, we also know the government has to do much, much more.

One of the handouts the Liberals are giving to oil and gas companies is billions of dollars for carbon capture, utilization and storage. It is a technology that the IPCC has said is one of the most expensive and unproven at scale, yet the Liberals continue to make it a central part of their climate plan. They are listening to oil and gas lobbyists instead of listening to the science.

I am disappointed that the government continues to show no interest in tackling corporate greed and taxing the excess profits of big oil and gas. Unfortunately, we continue to see the Liberals hand out billions of dollars each year in tax and non-tax subsidies. As parliamentarians, we owe it to future generations to not only believe in climate change and talk about the climate crisis but also act like we are in a climate emergency, because that is what we are in, and invest in climate solutions.

To conclude, we will continue to use our power in this minority Parliament to put money back in the pockets of Canadians, make life more affordable and fight the climate crisis like we actually want to win. My NDP colleagues and I will continue to work hard every day for families, seniors and young people to create a country that leaves no one behind.